The judgment of the Court was delivered by

A. P. RAVANI, J. - This is a reference under section 69 of the Gujarat Sales Tax Act, 1969, at the instance of the Revenue. Opponent-assessee is a partnership firm. It was registered as a dealer under the Bombay Sales Tax Act, 1959 up to May 5, 1970 and thereafter, i.e., from May 6, 1970, it is registered as a dealer under the Gujarat Sales Tax Act, 1969. The assessee is also registered as a dealer under the Central Sales Tax Act, 1956. It deals with the business of certain chemicals and instruments and is also engaged in manufacture and sale of two articles known as "table-wax" and "wexol". It carries on its business at Rajkot. On August 10, 1973, the business premises of the assessee were searched and the account books and other documents for Samvat Years 2026 to 2029 were seized.

2. The Sales Tax Officer, Rajkot, found that there was suppression of sales and therefore issued notice with regard to the correct assessment of the turnover and also issued notice with regard to certain sales effected by the assessee which were considered as local sales. According to the department these sales were really inter-State sales under secti